Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
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If all above are true then void the notice.
Do not use Label 2 if the notice being reviewed is a CP 260 and an adjustment notice is being generated in the next cycle. Void the CP 260 and allow the next notice to generate to the taxpayer.
Also, do not use Label 2 if the notice being reviewed is a settlement notice and an adjustment notice is being generated in the next cycle and the next notice can be intercepted using the Local Control File. Instead, using LCF intercept the next adjustment notice. Also retype the current cycle notice to include all the information from the updated module information.
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